CLA-2-85:S:N:N1:109 801249

Mr. Sidney H. Kuflik
Lamb & Lerch
233 Broadway
New York, NY 10279

RE: The tariff classification of an automobile brake light ballast from Hong Kong and Macau

Dear Mr. Kuflik:

In your letter dated August 17, 1994, you requested a tariff classification ruling on behalf of Bel Fuse Inc. of Jersey City, New Jersey. The merchandise is identified in your letter as an automobile brake light ballast that is to be used exclusively as part of of the neon brake light signal of an automobile. The automobile brake light ballast is to be used with a neon lamp that will be mounted in the center of the rearof the automobile for purposes of signaling to drivers behind the automobile that the brake has been applied. The automobile brake light ballast has solid state electronic components in contrast to conventional core and coil ballasts.

The applicable subheading for the automobile brake light ballast will be 8504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[Electrical transformers, static converters (i.e. rectifiers) and inductors; parts thereof: ballasts for discharge lamps or tubes]." The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport